61.assessed level of material misstatement risk 重大错报风险的评估水平 ^}i50SG:y
62.simall business 小规模企业 33#7U+~]@
63.accounting system 会计系统 Ft%TnEp
64.test of control 控制测试 jMz1s%C
65.walk-through test 穿行测试 )8 "EI-/.
66.communication 沟通 ^D W#
67.flow chart 流程图 GL;x:2XA
68.reperformance of internal control 重新执行 mV:RmA
69.audit evidence 审计证据 <
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70.substantive procedures 实质性程序 jV,(P$ 5;
71.assertions 认定 LyJTK1]#
72.esistence 存在 egxJ3.
73.occurrence 发生 ps!5HZ2:
74.completeness 完整性 j=xtnIq
75.rights and obligations 权利和义务 0j
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76.valuation and allocation 计价和分摊 dI#8CO
77.cutoff 截止 Ckl7rpY+
78.accuracy 准确性 RvyBg:Aj5
79.classification 分类 \p>]G[g
80.inspection 检查 ?l\gh1{C
81.supervision of counting 监盘 APHtJoS
82.observation 观察 ,E*a$cCw
83.confirmation 函证 <FcPxZ
84.computation 计算 |
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85.analytical procedures 分析程序 in=k:j,U0
86.vouch 核对 E&iWtwkz
87.trace 追查 Y2=Brtc[@
88.audit sampling 审计抽样 =BqaGXr
89.error 误差 Q
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90.expected error 预期误差 \pewbu5^
91.population 总体 A]tf>H#1
92.sampling risk 抽样风险 s{"`=dKT
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 ctc`^#q
95.statistical sampling 统计抽样 )F%wwc^r
96.tolerable error 可容忍误差 ? !oVf>
97.the risk of under reliance 信赖不足风险 e~t}z_>F
98.the risk of over reliance 信赖过度风险 ;G4HMtL
99.the risk of incorrect rejection 误拒风险 FfD
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100. the risk of incorrect acceptance 误受风险 =& Tu`m
101.working trial balance 试算平衡表 I9*BENkR
102.index and cross-referencing 索引和交叉索引 uJIRk$
103.cash receipt 现金收入 z~}StCH(
104.cash disbursement 现金支出 l$p_])x
105.bank statement 银行对账单 ~x0-iBF
106.bank reconciliation 银行存款余额调节表 h-2E
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107.balance sheet date 资产负债表日 PBAz`y2
108.net realizable value 可变现净值 '&pf
109.storeroom 仓库 g6@N PQ
110.sale invoice 销售发票 &-8-xw#.
111.price list 价目表 `jUS{ 3^
112.positive confirmation request 积极式询证函 EMW4<